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Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
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Published by Dinasti Publisher

ISSN : 27213021 EISSN : 2721303X DOI : 10.31933

Core Subject : Economy,

Economics, Econometrics & Finance

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial risk management Corporate risk management Business management Entrepreneurship Cost management Economic Education Public administration Development economics Corporate governance Accounting Project management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 1,280 Documents

124 125 126 127 128

Financial Feasibility Analysis of an Autoclaved Aerated Concrete (AAC) Manufacturing Plant in East Kalimantan (Study Case of PT XYZ) Paliling, Allensius; Soekarno, Subiakto
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6346

This study evaluates the financial feasibility of establishing an autoclaved aerated concrete (AAC) manufacturing plant in East Kalimantan, a region experiencing rapid construction growth driven by the development of Indonesia’s new capital city. The analysis is conducted using a discounted cash flow approach within a capital budgeting framework. The financial model incorporates detailed assumptions on capital expenditure, revenue projections, cost structure, and financing structure within a ten-year projection horizon. Key feasibility indicators include Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI), with the Weighted Average Cost of Capital (WACC) applied as the discount rate. The results indicate that the project is financially feasible, generating a positive NPV of IDR 104.738.902.831 and an IRR of 20.69%, exceeding the WACC of 10.07%, with a Payback Period of 5.3 years and a Profitability Index of 1,58. Overall, the findings suggest that the proposed AAC manufacturing plant is commercially viable, capable of supporting regional construction demand while significantly reducing cost dependency on inter-island AAC transportation from Java.

The Influence of Free Cash Flow, Earning Per Share, and Debt to Equity Ratio on Stock Returns Moderated by Firm Size in IDX 30 Companies Mahendra, Nanda; Jati, Dian Purnomo; Safitri, Julia
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6432

This study to analyze the effect of Free Cash Flow (FCF), Earning Per Share (EPS), and Debt to Equity Ratio (DER) on Stock Returns moderated by Firm Size in IDX 30 Companies. The purpose of this article is to prove the hypothesis of the influence between variables that will be used in further research..The results of this study indicate that 1) Earning Per Share (EPS) has a positive effect on Stock Returns; 2) Free Cash Flow (FCF) has an effect on Stock Returns but in the opposite direction.; 3) Debt to Equity Ratio (DER) has no effect on Stock Returns; 4) Free Cash Flow (FCF) moderated by Firm Size has a positive effect on Stock Returns; 5) Earning Per Share (EPS) moderated by Firm Size has an effect on Stock Returns but in the opposite direction; 6) Debt to Equity Ratio (DER) moderated by Firm Size has a negative effect on Stock Returns.

The Influence of Management Support, Internal Control, and Accounting Information Systems on Internal Audit Quality in MSMEs Anggraeni, Fauziah; Santoso, Rachmat Agus
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6444

This study aims to analyze the effect of Management Support, Internal Control, and Accounting Information System on Internal Audit Quality in bakery-sector SMEs in Jakarta. A quantitative approach was employed using primary data collected through questionnaires distributed to SME owners and managers. Data analysis techniques included validity and reliability tests, classical assumption tests, and multiple linear regression analysis comprising t-test, F-test, as well as correlation and determination coefficients. The results indicate that Management Support, Internal Control, and Accounting Information System each have a positive and significant effect on Internal Audit Quality. Among these variables, Management Support shows the most dominant influence. Simultaneously, all independent variables significantly affect Internal Audit Quality, and the regression model is considered appropriate. The correlation coefficient reflects a strong relationship, while the coefficient of determination indicates that a substantial proportion of the variation in Internal Audit Quality can be explained by the proposed model. These findings highlight the strategic role of managerial commitment, effective internal control, and adequate accounting information system in enhancing the quality of internal audits within SMEs.

Greenwashing in Sukuk Fund Allocation on the IDX: Analysis with Three Sharia ESG Discrepancy Indicators Magfiroh, Sayyidetul; Risnaeni, Umi suwati
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6457

This study examines the effect of greenwashing on sukuk fund allocation on the Indonesia Stock Exchange (IDX), focusing on the discrepancy between Environmental, Social, and Governance (ESG) claims and actual Sharia-compliant practices. Greenwashing, as a deceptive environmental practice, can impact Sharia investor confidence and investment fund allocation. Using multiple regression analysis, this study contributes to regulators and investors in improving Sharia ESG transparency and encouraging the development of stricter audit standards to prevent greenwashing in the Indonesian Sharia sukuk market. This study also focuses on companies operating in the mining sector.

Analysis Effectiveness of the Internal Control System in Detecting Fraud (Study at PT Arminareka Perdana Group) Richan Nurhasan Mudzakar; Karsam Karsam; Atik Budi Paryanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6420

This study analyzes the effectiveness of the internal control system in detecting fraud at PT Arminareka Perdana Group. Based on the COSO framework and Social Control Theory, internal control is positioned not only as a governance mechanism but also as a formal social control instrument that shapes ethical behavior and organizational compliance. Using a quantitative approach with PLS-SEM, data were collected from employees involved in financial supervision and operational control. The findings indicate that effective implementation of control environment, risk assessment, control activities, information and communication, and monitoring strengthens fraud detection through structured procedures, segregation of duties, transparent reporting, and continuous evaluation. Internal control contributes to building an accountable organizational culture and supports early identification of irregularities. The novelty of this research lies in integrating COSO-based internal control with Social Control Theory to explain fraud detection from structural and behavioral perspectives, offering strategic insights for strengthening governance and fraud risk management.

Blockchain Technology, Internal Control, and Company Size in Reducing Audit Report Lag in Manufacturing Companies on IDX Syariah Alivia Feby Shinta; Umi Suswati Risnaeni
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6461

This study examines the influence of Blockchain Technology, Internal Control, and Company Size on Audit Report Lag (ARL) in manufacturing companies listed on the IDX Syariah for the 2021-2025 period, focusing on the potential of digital innovation and oversight mechanisms to enhance financial reporting efficiency. Utilizing a quantitative approach with multiple regression analysis, data were collected through purposive sampling from the annual reports of issuers consistently listed in the sharia index. The results indicate that, both partially and simultaneously, Blockchain Technology, Internal Control, and Company Size have no significant effect on audit report lag. The very low Adjusted R-squared value suggests that the adoption of blockchain technology and internal control structures is currently still administrative or a matter of regulatory compliance, thus failing to fundamentally transform conventional substantive audit procedures. This research provides a contribution to regulators and audit practitioners to accelerate the development of digital-based audit standards and encourage the strengthening of internal control quality so that it can provide a tangible contribution to financial reporting efficiency in the Indonesian sharia capital market.

Analysis of Purchase Decisions for MSME-Processed Functional Food Products in the Jabodetabek Region: A Model Testing of the Effects of Functional Value, Brand Image, Electronic Word of Mouth, and Local Wisdom-Based Marketing Pirnanti Sihotang; Tifa Noer Amelia
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6540

The Influence of Functional Value, Brand Image, Electronic Word of Mouth, and Local Wisdom-Based Marketing on Purchase Decisions for MSME Functional Food Products in the Jabodetabek Region. This study was motivated by the increasing competition among MSME functional food products in urban areas, which necessitates marketing strategies grounded in rational, digital, and cultural value dimensions. The research aims to analyze the effects of functional value, brand image, electronic word of mouth communication, and Local Wisdom-Based Marketing on consumers’ purchase decisions. An explanatory quantitative approach was employed, utilizing a survey of 240 consumers of MSME functional food products in the Jabodetabek region selected through purposive sampling. The data were analyzed using Structural Equation Modeling based on Partial Least Squares. The findings indicate that all variables exert a positive and significant influence on purchase decisions, with electronic word of mouth emerging as the most dominant variable, followed by Local Wisdom-Based Marketing, brand image, and functional value. These results affirm that purchase decisions are shaped by a combination of rational, social, symbolic, and cultural stimuli processed through consumers’ cognitive and affective evaluations. This study contributes to the development of MSME marketing strategies through the integration of functional, digital, and local cultural values.

The Effect of Coal Production, Domestic Market Obligation, Selling Price, Coal Reserves, and Mining Investment on Indonesia's Coal Export Realization
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6577

As the world's second-largest coal exporter, Indonesia faces complex dynamics in managing its coal export realizations amid domestic policy obligations and market fluctuations. This phenomenon is increasingly significant given coal's strategic role as a major source of state revenue and its position as a primary energy supplier to Asian emerging markets, particularly China and India. This study aims to analyze the determinants affecting Indonesia's coal export realizations. The research employs a quantitative approach using quarterly time-series data from 2014 to 2023, comprising 40 observations. The analytical methods utilized are the Vector Error Correction Model (VECM) to examine both short-term dynamics and long-term equilibrium relationships among variables. The independent variables examined include coal production volume, domestic market obligation (DMO), selling price, coal reserves, and mineral and coal sector investment, with coal export realization as the dependent variable. The findings reveal that simultaneously, all independent variables significantly influence coal export realizations. Partially, coal production, selling price, coal reserves, and investment demonstrate significant positive effects on export realizations. Conversely, domestic market obligation shows a significant negative effect on Indonesia's coal export realizations, indicating that mandatory domestic supply requirements constrain export volumes.

Digital Tax Governance in Optimizing Local Own-Source Revenue: Evidence from Kampar Regency, Indonesia
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6581

Fiscal decentralization has become a central policy in many developing countries aimed at improving local government autonomy and enhancing public service delivery. One key indicator of fiscal autonomy is the capacity of local governments to generate Local Own-Source Revenue (Pendapatan Asli Daerah/PAD). However, many local governments in Indonesia still depend heavily on fiscal transfers from the central government. This study examines the role of digital governance in optimizing local tax administration and increasing PAD in Kampar Regency, Riau Province. The research employs a qualitative descriptive approach supported by secondary fiscal data analysis. The findings indicate that digital tax administration contributes to improving transparency, administrative efficiency, and taxpayer compliance. Digital systems allow local governments to monitor tax transactions more effectively while reducing revenue leakage. However, challenges remain in terms of technological infrastructure, human resource capacity, and digital literacy among taxpayers. Strengthening digital governance in local taxation is therefore essential for improving fiscal sustainability and enhancing regional financial independence.

Evolution of Balanced Scorecard in the Context of Digital Transformation: A Systematic Literature Review
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6582

This research investigates the evolution of the Balanced Scorecard (BSC) in the context of digital transformation using a Systematic Literature Review (SLR). Although BSC has been widely applied, existing studies remain fragmented and lack an integrated explanation of how BSC adapts to digital complexity. This study analyzes 31 Scopus-indexed articles published between 2020 and 2025 using the PRISMA approach. The findings reveal three major shifts: (1) BSC has evolved from a static performance measurement tool into a dynamic, data-driven strategic management system supported by AI, big data analytics, and cloud computing; (2) BSC perspectives have developed through either the addition of new dimensions, such as IT environment and sustainability, or the redefinition of the four classical perspectives; and (3) key performance indicators have shifted toward digital-oriented measures, including digital maturity, data security, and sustainability performance. This study contributes by providing an integrated conceptual understanding of the Digital Balanced Scorecard (DBSC) and offers practical insights for organizations in designing adaptive, data-driven performance management systems in the digital era.

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Editorial Team

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Contact Name Admin

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Journal Mail Official dinasti.info@gmail.com

Editorial Address Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location Kota tangerang selatan, Banten INDONESIA

Abstract

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Contact Name
Admin

Contact Email
dinasti.info@gmail.com

Phone
+628117404455

Journal Mail Official
dinasti.info@gmail.com

Editorial Address
Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

INDONESIA